<!DOCTYPE html>
<html>
  <body style="margin: 0">
    <table style="position: relative; top: 100px; left: 50px; border: 1px solid red; width: 90px; height: 100px; border-spacing: 0">
      <tr>
        <td style="padding: 0">
        </td>
      </tr>
    </table>
    <div style="position: absolute; top: 110px; left: 70px; border: 1px solid green; width: 50px; height: 60px;"></div>
  </body>
</html>
